[原创]企业如何设计高弹性的绩效工资？
<p class="MsoNormal" style="LINE-HEIGHT: 150%; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><b style="mso-bidi-font-weight: normal"><span style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New="New"Roman'; mso-hansi-font-family: 'Times New="New"Roman'">企业如何设计高弹性的绩效工资？</span></b><b style="mso-bidi-font-weight: normal"><span lang="EN-US" style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%"><?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p></span></b></p>
<p class="MsoNormal" style="LINE-HEIGHT: 150%; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New="New"Roman'; mso-hansi-font-family: 'Times New="New"Roman'">正略钧策管理咨询</span><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%"> </span><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New="New"Roman'; mso-hansi-font-family: 'Times New="New"Roman'">合伙人</span><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%"> </span><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New="New"Roman'; mso-hansi-font-family: 'Times New="New"Roman'">李雪松</span><b style="mso-bidi-font-weight: normal"><span lang="EN-US" style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%"><o:p></o:p></span></b></p>
<p class="MsoNormal" style="TEXT-INDENT: 24pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-char-indent-count: 2.0" align="left"><span lang="EN-US" style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%"><o:p> </o:p></span></p>
<p class="MsoNormal" style="TEXT-INDENT: 24pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-char-indent-count: 2.0" align="left"><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New="New"Roman'; mso-hansi-font-family: 'Times New="New"Roman'">一般情况下，企业在设计员工薪酬结构时，总会留出一定浮动比例，用来衡量员工的有效付出，将个人回报和个人对企业的有效付出挂钩，强调个体劳动的能动性，可以避免</span><span lang="EN-US" style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%">“</span><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New="New"Roman'; mso-hansi-font-family: 'Times New="New"Roman'">干好干坏一个样</span><span lang="EN-US" style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%">”</span><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New="New"Roman'; mso-hansi-font-family: 'Times New="New"Roman'">的不公平现象。那么，这部分薪酬，我们也把它称之为“绩效工资”。那么，企业如何设计出高弹性的绩效工资呢？</span><span lang="EN-US" style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%"><o:p></o:p></span></p>
<p class="MsoNormal" style="TEXT-INDENT: 24pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-char-indent-count: 2.0" align="left"><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New="New"Roman'; mso-hansi-font-family: 'Times New="New"Roman'">绩效工资设计的基本原则是通过激励个人提高绩效促进组织的绩效。即是通过绩效工资传达企业绩效预期的信息，刺激企业中所有的员工来达到它的目的；使企业更关注结果或独具特色的文化与价值观；能促进高绩效员工获得高期望薪酬；保证薪酬因员工绩效而不同。</span><span lang="EN-US" style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%"><o:p></o:p></span></p>
<p class="MsoNormal" style="TEXT-INDENT: 24pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-char-indent-count: 2.0" align="left"><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New="New"Roman'; mso-hansi-font-family: 'Times New="New"Roman'">在设计任何绩效工资时都必须做出的关键决策是——绩效认可，即薪酬在多大程度上建立在绩效基础上，绩效工资的关注对象，决定绩效工资的多少与怎样等。在此基础上，企业还应建立绩效管理体系，以使绩效与薪酬有效连接，而且必须达到以下要求：员工的工作绩效是可以度量的；员工之间的绩效差别是可以区分的；可以体会到绩效差别和薪酬差别之间的关系；业绩薪酬增长的前景将激励提高绩效行为的改变；个人和组织绩效之间存在可以建立的联系。</span><span lang="EN-US" style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%"><o:p></o:p></span></p>
<p class="MsoNormal" style="TEXT-INDENT: 24pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-char-indent-count: 2.0" align="left"><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New="New"Roman'; mso-hansi-font-family: 'Times New="New"Roman'">在绩效工资的设计过程，需要关注以下几个方面的问题：</span><span lang="EN-US" style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%"><o:p></o:p></span></p>
<p class="MsoNormal" style="TEXT-INDENT: 24pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-char-indent-count: 2.0" align="left"><span lang="EN-US" style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%">1</span><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New="New"Roman'; mso-hansi-font-family: 'Times New="New"Roman'">、绩效工资的比例配置</span><span lang="EN-US" style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%"><o:p></o:p></span></p>
<p class="MsoNormal" style="TEXT-INDENT: 24pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-char-indent-count: 2.0" align="left"><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New="New"Roman'; mso-hansi-font-family: 'Times New="New"Roman'">绩效工资在不同部门或不同层次岗位有不同的配置标准，由于绩效工资种类很多，这里，我们以其中一种——业绩工资进行说明，业绩工资的配置标准与各个岗位的工资等级和对应的外部薪酬水平相关；其与个人或团队的业绩联动，使得员工或团队可以通过对业绩的贡献来调节总体工资水平。具体配置有两种方法，第一种是切分法，先依据岗位评价和外部薪酬水平确定不同岗位的总体薪酬水平，再对各个岗位的总体薪酬水平进行切分，如某岗位总体薪酬水平（</span><span lang="EN-US" style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%">100%</span><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New="New"Roman'; mso-hansi-font-family: 'Times New="New"Roman'">）</span><span lang="EN-US" style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%">=</span><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New="New"Roman'; mso-hansi-font-family: 'Times New="New"Roman'">基本固定工资（</span><span lang="EN-US" style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%">50%</span><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New="New"Roman'; mso-hansi-font-family: 'Times New="New"Roman'">）</span><span lang="EN-US" style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%">+</span><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New="New"Roman'; mso-hansi-font-family: 'Times New="New"Roman'">业绩工资（</span><span lang="EN-US" style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%">50%</span><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New="New"Roman'; mso-hansi-font-family: 'Times New="New"Roman'">）；第二种是配比法，先依据岗位评价和外部薪酬水平确定各个岗位的基本固定工资水平，这时应考虑薪酬水平市场定位，这种情况下，一般基本工资水平应定位于市场薪酬水平的相对低位，再在各个岗位基本工资的基础上上浮一定比例，使各个岗位薪酬的总体水平处于市场薪酬水平的中高水平，如某岗位的薪酬总体水平</span><span lang="EN-US" style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%">=</span><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New="New"Roman'; mso-hansi-font-family: 'Times New="New"Roman'">基本固定工资</span><span lang="EN-US" style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%">+</span><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New="New"Roman'; mso-hansi-font-family: 'Times New="New"Roman'">业绩工资（业绩工资为基本工资的</span><span lang="EN-US" style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%">40%</span><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New="New"Roman'; mso-hansi-font-family: 'Times New="New"Roman'">）。</span><span lang="EN-US" style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%"><o:p></o:p></span></p>
<p class="MsoNormal" style="TEXT-INDENT: 24pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-char-indent-count: 2.0" align="left"><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New="New"Roman'; mso-hansi-font-family: 'Times New="New"Roman'">这样在员工没有达到或低于预期业绩标准时，其总薪酬水平低于市场水平；而达到或高于业绩标准时，其总薪酬水平就会持平或高于市场薪酬水平，从而达到员工依业绩控制自己薪酬而激励绩效的目的。</span><span lang="EN-US" style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%"><o:p></o:p></span></p>
<p class="MsoNormal" style="TEXT-INDENT: 24pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-char-indent-count: 2.0" align="left"><span lang="EN-US" style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%">2</span><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New="New"Roman'; mso-hansi-font-family: 'Times New="New"Roman'">、绩效等级和绩效分布</span><span lang="EN-US" style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%"><o:p></o:p></span></p>
<p class="MsoNormal" style="TEXT-INDENT: 24pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-char-indent-count: 2.0" align="left"><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New="New"Roman'; mso-hansi-font-family: 'Times New="New"Roman'">绩效等级是依据绩效评估后对员工绩效考核结果划分的等级层次，它一方面与具体的绩效指标和标准有关，也与企业考核的评价主体和方式有关；在做到公正、客观对员工绩效进行评价基础上，绩效等级的多少和等级之间的差距将会对员工绩效工资分配产生很大影响。在设计绩效等级时还要考虑绩效工资对员工的激励程度，等级过多造成差距过小将会影响对员工的激励力度；等级过少造成差距过大将会影响员工对绩效工资的预期，以至使员工丧失向上的动力。</span><span lang="EN-US" style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%"><o:p></o:p></span></p>
<p class="MsoNormal" style="TEXT-INDENT: 24pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-char-indent-count: 2.0" align="left"><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New="New"Roman'; mso-hansi-font-family: 'Times New="New"Roman'">在确定了企业绩效等级以后，还应明确不同等级内员工绩效考核结果的分布情况，即每一等级内应有多少名员工或有百分之几的员工；通常来讲企业决定员工绩效分布时基本符合正太分布现象，即优秀的</span><span lang="EN-US" style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%">10~20%</span><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New="New"Roman'; mso-hansi-font-family: 'Times New="New"Roman'">，中间的</span><span lang="EN-US" style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%">60~70%</span><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New="New"Roman'; mso-hansi-font-family: 'Times New="New"Roman'">，而差的</span><span lang="EN-US" style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%">10%</span><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New="New"Roman'; mso-hansi-font-family: 'Times New="New"Roman'">左右。严格的绩效分布一方面有利于对员工的绩效进行区分，另一方面也有利于消除绩效评价各方模糊业绩，使得被评价对象的评价结果趋中。</span><span lang="EN-US" style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%"><o:p></o:p></span></p>
<p class="MsoNormal" style="TEXT-INDENT: 24pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-char-indent-count: 2.0" align="left"><span lang="EN-US" style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%">3</span><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New="New"Roman'; mso-hansi-font-family: 'Times New="New"Roman'">、绩效工资分配方式</span><span lang="EN-US" style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%"><o:p></o:p></span></p>
<p class="MsoNormal" style="TEXT-INDENT: 24pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-char-indent-count: 2.0" align="left"><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New="New"Roman'; mso-hansi-font-family: 'Times New="New"Roman'">绩效工资分配方式是指绩效工资如何在个人或团队中进行分配，常见的有两种方式：一种是绩效工资直接与个人业绩工资标准对应进行分配；一种是绩效工资先在团队间进行分配，然后再依据个人绩效进行分配，这中间又包含两种形式——完全分配和不完全分配，完全分配是将企业计提的绩效工资总额在团队与员工中进行彻底划分，一分不剩；而不完全分配是在控制绩效工资总量的情况下，在团队与员工之间依考核等级进行层次分配，绩效工资总量存在一定剩余。</span><span lang="EN-US" style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%"><o:p></o:p></span></p>
<p class="MsoNormal" style="TEXT-INDENT: 24pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-char-indent-count: 2.0" align="left"><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New="New"Roman'; mso-hansi-font-family: 'Times New="New"Roman'">总之，绩效工资设计必须明确需要达到的目标，有效利用薪酬策略和绩效与薪酬的密切关联，使得企业不必为所有的工作支付高薪，而为那些具备关键技能创造高绩效的员工支付高薪，而对那些具备一般技能、绩效一般或较低的员工支付平均或低于市场水平的薪酬。从而使企业能够吸引所需的拥有关键技能的人才和留住高绩效员工以满足战略需要，又能够对企业的成本进行控制。</span><span lang="EN-US" style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%"><o:p></o:p></span></p>
<p class="MsoNormal" style="TEXT-INDENT: 24pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-char-indent-count: 2.0" align="left"><span lang="EN-US" style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%"><o:p> </o:p></span></p>
<p class="MsoNormal" style="TEXT-INDENT: 24pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-char-indent-count: 2.0" align="left"><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New="New"Roman'; mso-hansi-font-family: 'Times New="New"Roman'">本文作者系正略钧策管理咨询合伙人，如需转载，请联系正略钧策市场部，</span><span lang="EN-US" style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%">010-59082979/2981<o:p></o:p></span></p>
<p class="MsoNormal"><span lang="EN-US"><o:p> </o:p></span></p> 我来支持一下.绩效工资设计很需要科学性
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